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Scope 3 Category Mapping

Scope 3 category mapping is the process of assigning an organisation’s activities and data sources to the correct GHG Protocol Scope 3 categories (1–15) for accurate emissions reporting.

What is Scope 3 Category Mapping?

The GHG Protocol defines 15 Scope 3 categories split between upstream (1–8) and downstream (9–15). Category mapping involves identifying which of your business activities generate emissions in each category and assigning the correct data sources and calculation methods. Proper mapping prevents double counting between categories, ensures completeness, and supports consistent year-on-year reporting. Categories vary significantly in data availability and calculation complexity.

Practical Examples

1

A company maps its procurement data to Scope 3 categories, assigning office supplies to Category 1, fleet leases to Category 8, and employee mileage claims to Category 6.

2

An accountant distinguishes between capital expenditure (Category 2) and operational expenditure (Category 1) in the procurement ledger for correct Scope 3 categorisation.

How Climatise Helps

Climatise automatically maps your financial and activity data to the correct Scope 3 categories, ensuring accurate categorisation and preventing double counting.

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